TMI Blog1999 (1) TMI 102X X X X Extracts X X X X X X X X Extracts X X X X ..... witch gear, motor starters, electrical panel boards, PVC pipe fittings and electrical fuses and distribution panel. Each of them affixes the brand name of Ashok India on the product manufactured and cleared. Notices have been issued denying the benefit of Notification 1/93 on the ground that the brand name belongs to another person Chimandas Ashok Engineering Works (Chimandas for short). The extended period has been invoked on the ground that the assessee suppressed from the Department the fact and it did not declare to the Department the fact that the brand name was registered in the name of Chimandas. 2. Mr. Rohan Shah Advocate for the appellant makes the following submissions. Products manufactured by each of the applicants are diffe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red. The Tribunal s decision in Intercity Cable v. CCE - 1995 (80) E.L.T. 445, it is contended that in the absence of any requirement in the rules mere failure to declare the brand name cannot justify invocation of extended period. It is also contended that the Board by its circulars 19/94 dated 30-1-1998 had clarified in one case that the trade mark can be registered in respect of any or all goods, and benefit of notification cannot be denied for goods which were given trade mark which is registered by another person for different goods. It is contended that apart from giving rise for belief in the mind of the applicant that the goods were not entitled to the notification the Circulars debarred the Commissioner from issuing notice or givin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e has been used. His view that the officers presumed the brand name belonged to the applicant is prima facie difficult to accept considering that it is only after considering relevant facts that the benefit of Notification 1/93 would have been permitted to be availed of. Taking these factors in to consideration we consider it appropriate to ask the applicants to deposit the following amount. 1. M/s Ashok India Engg. Works - Rs. 80,000/- 2. M/s Deelip Engineering Works - Rs. 45,000/- 3. M/s Deepti Electrical Products - Rs. 30,000/- 4. M/s Prakash Polyvinayel P. Ltd. - Rs. 12,000/- 5. M/s Kiran Industries - Rs. 32,000/- Upon such deposits being made within two months from today, we waive the deposit of remaining amount of duty and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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